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HMRC internal manual

PAYE Manual

Employer returns: employer return work lists: filed online return deletions

A work item is generated and entered on the ‘Filed Online Return Deletions’ work list when

  • A return, or return part has been submitted using EDI or the Internet (formerly known as FBI)


  • A deletion record has been received in ChRIS


  • The deletion record did not match with any figures held for the employer, for the tax year

It is essential that this work list is reviewed daily and cases are worked urgently.

Responsibility for the work list

This work list is only available using the EBS Employer Maint user role. Staff will be responsible for

  • Investigating the reason for the exception and taking any remedial action
  • Locating and deleting / adjusting the return, or part return information (where appropriate)


  • The clearance of items from the work list

Work items that cannot be settled quickly can be noted as ‘Working’ which will be displayed as a ‘Y’ in the Working column on the work list itself. This facility is particularly useful to enable other staff to identify cases that are already being reviewed.

Deletion of the work item

The work item is not deleted automatically. When your review has been completed, you should delete the item manually in Function WORKLISTS.